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Tax Case Law > Residence CL > Flashcards

Residence CL Flashcards

1
Q

Kuttel

A

A person is ordinarily resident at the place where he would ordinarily reside

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2
Q

Levene

A

Ordinarily resident connotes residence in a place with some degree of continuity or permanence apart from accidental or temporary absence

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3
Q

Cohen

A

A person is a resident in a country to which they would normally return to from wanderings

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Tax Case Law (12 decks)

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